Nevada § 372.360 Return: Filing requirements; combination with certain other returns; signatures

Nevada Statutes

§ 372.360 — Return: Filing requirements; combination with certain other returns; signatures

Nevada § 372.360

Title 32REVENUE AND TAXATION

Ch. 372Sales

RETURNS AND PAYMENTS

This text of Nevada § 372.360 (Return: Filing requirements; combination with certain other returns; signatures) is published on Counsel Stack Legal Research, covering Nevada primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Nev. Rev. Stat. § 372.360 (2026).

Text

Except as otherwise required by the Department pursuant to NRS 360B.200: 1. On or before the last day of the month following each reporting period, a return for the preceding period must be filed with the Department in such form and manner as the Department may prescribe. Any return required to be filed by this section must be combined with any return required to be filed pursuant to the provisions of chapter 374 of NRS. 2. For purposes of:

(a)The sales tax, a return must be filed by each seller.

(b)The use tax, a return must be filed by each retailer maintaining a place of business in the State and by each person purchasing tangible personal property, the storage, use or other consumption of which is subject to the use tax, who has not paid the use tax due. 3. Unless filed electronicall

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Except as otherwise required by the Department pursuant to NRS 360B.200:
1. On or before the last day of the month following each reporting period, a return for the preceding period must be filed with the Department in such form and manner as the Department may prescribe. Any return required to be filed by this section must be combined with any return required to be filed pursuant to the provisions of chapter 374 of NRS.
2. For purposes of:
(a) The sales tax, a return must be filed by each seller.
(b) The use tax, a return must be filed by each retailer maintaining a place of business in the State and by each person purchasing tangible personal property, the storage, use or other consumption of which is subject to the use tax, who has not paid the use tax due.
3. Unless filed electronically, returns must be signed by the person required to file the return or by his or her authorized agent but need not be verified by oath.